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The present research studies the legal optimal (favorable) tax laws in light of the resistive economy. However, a clear definition of the optimal tax (favorable) has not been provided But at the same time, it can be an important principles such as transparency, using the pivotal justice, respond well to recognition, assessment and analysis, Principles that are the most important and fundamental basis for the formation of an optimal tax system. On the other hand, today the discourse of resistive economy requires special requirements that most of them have to achieve optimal tax system and formation. Resistive Economics, which today is considered as the most important macroeconomic orientation of the country itself, requires principles, indicators and important criteria which all of them have a particular connection with the tax issue and on the other hand, the realization of the optimal tax system, as well as the formation and implementation and realization of resistive economy policies, require clear and distinct requirements, the most important of which are Optimal government formation, Establish Local Taxes, The formation of a real private sector, Prevent tax evasion and … . The present study seeks to analyze, investigate, and evaluate the relationship between optimal (favorable) tax system and economic resistive in the framework of legal system of the Islamic Republic of Iran through descriptive-analytical method.

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The success of statesin implementation of economic development programs and resistance to economic sanctions depends on the existence an integrated policy in Customs law and Foreign Trade scope which indicates theimportance of Customs law.Furthermore, it could be led to the implementation of general policy of resistanceeconomy, this research attemptsto provide a vision of legal damages of Iran legislative policy in the scope of Iran Customs law as well as specific suggestions to remove the existing damages. The main research question is that, how to evaluatelegal damages of Iran legislative policy in Customs lawscope. The results showthat lack of an integrated and comprehensive legal policy in the Customs law is recognized. It’s also the case that rules and related regulations exists in different segmentation and are isolatedwithout following a comprehensive policy compiled or amended.
Inorder to remove of existing damages is to compile a comprehensiveand integrated policy in Customs law scope and the law needs to be incorresponding with conditions and complexities in the country and allexisting forms of the law. Finally, amendment of all Customs law related rules andregulations, on basis of compiled policy, apart from segmentation and isolatedviews and determination of single policy making source is essential.
 

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Administrative contracts are one of the main sources of corruption in public affairs. Due to the financing of administrative contracts from the public budget and the high amount of these contracts, administrative authorities are influenced by personal interests in the relevant administrative decision. Considering the increase of efficiency and productivity of administrative organizations and the necessity of protecting and guaranteeing the rights of citizens against the abuse of public officials, supervision of administrative contracts is mandatory and unavoidable. In this regard, various supervisory authorities exercise supervision over administrative contracts. One of them is the Complaints Board (law on tenders). Now, what are the characteristics of administrative contracts that need to be monitored? To what extent can the Complaints Board, as a dedicated over sight body over see and ministrative contracts? And where are the challenges facing her? These questions are discussed in this article. Findings in the article show that the monitoring of this Board, in addition to its strengths, also has disadvantages, which we will review and make a suggestion.
 

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Relativity in needs besides flexibility in citizens expectations, quality and amount of serving public services lead to emergence of a control mechanism on serving system. complying public services with requirements, known as "public service serving principles" is a prerequisite to managing them. Moreover, the importance of the continuity principle, requires a ceaseless reach to public services which guarantees both public order and public interest’s realization in society. Accordingly, establishing a court of justice to orientate of public service principles to external serving forms seems necessary. Because of particular nature of public services in administrative law, the scope this paper has been focused on is the quality of judicial review of Iranian supreme administrative court. Consequently, Invoking serving public service principles (namely Principle of Equality, Neutrality, Principle of Continuity of Public Service) in Iranian supreme administrative court jurisdiction indicates accordance of this court jurisprudence and approach with above-mentioned principles

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Abstract
The budget, as the basis for the government's executive operations, covers all financial activities, including gaining revenues and paying expenditure for the implementation of programs within the framework of the law. Over time, various methods have been used for budgeting, including types of budgeting is performance-based budgeting, in which the government's financial information is adjusted based on the activities that the government is responsible for doing them, in a way that it focuses on both the effectiveness and efficiency of the budget. In this area, it can be said that; What legal requirements are required for performance-based budgeting? According to this descriptive-analytical research, it can be stated that; Performance-based budgeting is a type of budgeting that is regulated based on the tasks, operations, and projects that government agencies are responsible for implementing, including the legal requirements for this type of budgeting, the adoption of laws, and comprehensive budgeting regulations, the oversight and extensive competence of the legislature in the performance-based budgeting process, as well as specifying and anticipating the government's financial accountability in the country's budget and program law.